#section 143(3)
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Income Tax
Income Tax
AE Transactions Must Be Benchmarked Separately When Segmental Data Exists: ITAT Delhi
Income Tax
Income Tax
No Fixed Place PE in India as Customer Premises Were Not at Foreign Company’s Disposal: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Remands Demonetisation Case as CIT(A) Failed to Pass a Speaking Order
Income Tax
Income Tax
No Notional Rent on Stock-in-Trade of Unsold Commercial Units: ITAT Delhi
Income Tax
Income Tax
Mumbai ITAT Rejects Excess PE Attribution: Revenue Sharing with UK Office Upheld in Cross-Border M&A Deals
Income Tax
Income Tax
Suspicion Cannot Replace Evidence When Property Investment Is Fully Explained: ITAT Mumbai
Income Tax
Income Tax
Mumbai ITAT Deletes Entire Bogus Purchase Addition: General Hawala Statements Cannot Override Site-Level Evidence
Income Tax
Income Tax
Mere Filing of Form 10 Cannot Create Taxable Income: Bangalore ITAT Deletes ₹2 Crore Addition Against Educational Trust
Income Tax
Income Tax
No Double Deduction If Loan-Funded Application Was Excluded Earlier: Bangalore ITAT Allows Trust’s Loan Repayment Claim
Income Tax
Income Tax
No Exempt Income, No Section 14A Disallowance: Bangalore ITAT Deletes ₹43.42 Lakh Addition
Income Tax
Income Tax
Bangalore ITAT Rules SBN Deposits Received Before 31.12.2016 Are Not Unexplained Cash Credits
Income Tax
Income Tax
Capital Spending on School Infrastructure is Application of Income: ITAT Delhi
Income Tax
Income Tax
Telangana HC Upholds Rejection of Updated Return During Pending Scrutiny Assessment
Income Tax
Income Tax
ITAT Quashes Assessments as Section 153D Approval Was Granted Mechanically
Explore the latest section 143(3) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
